Baker Small managing director Mark Small said: "A number of tweets were posted on the Baker Small twitter feed which have cause (sic) a great deal of upset and offence.

"We unreservedly apologise for the offence caused and the nature of the tweets, which were removed. Full and appropriate action will be taken to address the matter.

"We take our position as legal advisers to public bodies and also to parents very seriously and we recognise the complex nature of the SEN and disability legal system.

"It is with regret that yesterday, tweets were sent from us which were not acceptable regardless of the context.

"We do not wish, on any level, to cause distress and upset to parents and carers and it is with sincere regret that we have let ourselves down by publishing tweets which are not representative of the work or approach we adopt."

In a later statement, Mr Small took responsibility for the tweets, but claimed he sent them in response to "some very distasteful emails" he had received.

The actions were taken by me in response to some very distasteful emails I received prior to the offensive postings being madeBaker Small managing director Mark Small

He said he was considering going to police over the messages to him, which he said contained a warning that his family should "be vigilant".

He said: "I have apologised unreservedly for the tweets which were sent out from the Baker Small Twitter account.

"The actions were taken by me in response to some very distasteful emails I received prior to the offensive postings being made.

"I did not want to release the particular content of that email because I have yet to decide whether to take the matter to the police."

He added: "I recognise as a solicitor, that it is not acceptable to rise to any form of provocation and certainly not via social media. A lesson painfully learned."

He claimed that the episode had "highlighted issues" within the special educational needs system that should be debated.

The Solicitors Regulation Authority (SRA) said it was investigating complaints and could issue a £2,000 fine if it rules that the comments breach its standards.

An SRA spokesman said: "We will deal with the complaints seriously and we are looking at all the evidence."